April 1, 2026
|
The Conceptual Framework for Financial Reporting in the Public Sector
|
Fiscal years beginning on or after April 1, 2026. Earlier adoption is permitted.
|
April 1, 2023:
|
|
Fiscal years beginning on or after April 1, 2023. Earlier adoption is permitted.
|
Purchased Intangibles, PSG-8
|
Fiscal years beginning on or after April 1, 2023. Earlier adoption is encouraged.
|
Public private partnerships, Section PS 3160
|
Fiscal years beginning on or after April 1, 2023. Earlier adoption is permitted.
|
April 1, 2022:
|
Financial Statement Presentation,
Section PS 1201
|
When Sections PS 2601 and PS 3450 are adopted.
|
Foreign Currency Translation,
Section PS 2601
|
Fiscal years beginning on or after April 1, 2022, except for government organizations that applied the CPA Canada Handbook – Accounting prior to adopting the CPA Canada Public Sector Accounting Handbook. Earlier adoption is permitted when adopting Sections PS 1201 and PS 3450.
|
Portfolio Investments, Section PS 3041
|
When Sections PS 1201, PS 2601 and PS 3450 are adopted.
|
Financial Instruments, Section PS 3450
|
Fiscal years beginning on or after April 1, 2022, except for government organizations that applied the CPA Canada Handbook – Accounting prior to adopting the CPA Canada Public Sector Accounting Handbook. Earlier adoption is permitted when adopting Sections PS 1201 and PS 2601.
|
Asset Retirement Obligations, Section PS 3280
|
Fiscal years beginning on or after April 1, 2022. Earlier adoption is permitted.
|